可持续发展与会计本质

Sustainable Development and the Nature of Accounting

为了克服以"经济价值"为核心的狭隘性,本文研究了会计与可持续发展的关系并重新解释了会计本质。本文认为,会计以可持续性价值为中介,通过提高资源使用效率和配置效率,与可持续发展产生密切关系;会计在本质上是组织主体采用专门方法,通过计量投入的经济资本、环境资本和社会资本及其各自创造的价值,来综合确定主体可持续性价值的一种工具;会计的基本功能是确定可持续性价值,内容是计量各类资本的投入与产出,核心目标是向利益相关者报告主体的可持续性价值、优化资源配置;会计应从经济、社会和环境三方面采取多重计量尺度和属性,强化信息的客观公允性和综合性。本文将会计本质认识从经济管理系统深化到了更大的可持续性系统,为相关会计理论发展提供了一定基础。

In order to overcome the parochialism in view which takes economic value as the core,this paper studies the relationship between accounting and sustainable development and reinterprets the nature of accounting,This paper argues that accounting taking sustainable value as the intermediary builds a close relationship with sustainable development by improving the use efficiency and allocation of resources. Accounting in essence is a tool for subject who adopts a specific method to determine the sustainability value by measuring the invested economic,environmental and social capital and the value they created respectively. The basic function of accounting is to determine the sustainable value,its content is to measure the input and output of various types of capital,and its core goal is to report to the stakeholders the sustainable value of the subject and optimize the allocation of resources. The subject of accounting should take multiple measurement scales and attributes from the economic,social and environmental aspects and highlights the objective fairness and comprehensiveness of information. This paper deepens the understanding of the nature of accounting from the economic management system to more sustainable system,which contributes to the development of accounting theory.